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Strategi Implementasi Literasi Keuangan Terhadap Proses Pengambilan Kredit Usaha Rakyat (KUR) Pada PT Bank Rakyat Indonesia (Persero) Cabang Tamalanrea Makassar Ruki Ambar Arum
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 2 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i2.467

Penelitian yang digunakan dalam Penulisan ini bertujuan untuk mengetahui Strategi Implementasi Literasi Keuangan Terhadap Proses Pengambilan Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar. Metode penelitian yang digunakan oleh penulis yaitu metode deskriptif yaitu mendasarkan pada hasil interview dengan informan. Untuk mendapatkan informasi yang dibutuhkan dalam Literasi Keuangan Keuangan Terhadap Proses Pengambilan Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar, penulis menggunakan pengamatan langsung ke lapangan serta melakukan wawancara pada pegawai yang bertanggung jawab pada Literasi Keuangan pada Pengambilan Kredit Usaha Rakyat (KUR). Setelah melakukan analisa dan pembahasan masalah, penulis memperoleh kesimpulan bahwa Literasi Keuangan dalam Proses Pengambilan Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar sudah efektif, karena dengan diterapkannya Literasi Keuangan PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar memperoleh peningkatan laba serta memberikan dampak yang baik bagi perusahaan.

Pengaruh Modal Sosial, Pendidikan, Dan Kewirausahaan Terhadap Pemberdayaan Ekonomi Perempuan Di Pedesaan Kurnaesih, Uun; Arum, Ruki Ambar; Mahmuddin; Faisal, Muhammad
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i1.2670

Penelitian ini bertujuan untuk menganalisis pengaruh modal sosial, pendidikan, dan kewirausahaan terhadap pemberdayaan ekonomi perempuan di pedesaan. Melalui metode survei yang melibatkan 200 responden perempuan di beberapa desa, data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga variabel independen memiliki pengaruh positif dan signifikan terhadap pemberdayaan ekonomi perempuan. Modal sosial, dengan koefisien β 0.35, berfungsi sebagai jembatan untuk akses informasi dan sumber daya, sedangkan pendidikan (β 0.40) meningkatkan keterampilan dan kepercayaan diri. Kewirausahaan (β 0.25) juga berkontribusi pada peningkatan pendapatan dan status sosial perempuan. Penelitian ini menyarankan perlunya pendekatan terintegrasi dalam program pemberdayaan yang melibatkan pendidikan, penguatan modal sosial, dan dukungan untuk kewirausahaan guna menciptakan lingkungan yang mendukung pertumbuhan ekonomi perempuan di pedesaan.

Corporate Governance in Islamic Financial Institutions: Challenges and Opportunities Ruki Ambar Arum; Abdul Azis; Afrianto; Hasrul Wijaya; Andi Aswani
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/w3w8ws90

This study investigates the challenges and opportunities of corporate governance in Islamic Financial Institutions (IFIs) by employing a Systematic Literature Review (SLR) approach. Corporate governance in IFIs is distinct from conventional institutions due to the dual requirement of complying with international governance standards and Shariah principles. The review synthesizes findings from peer-reviewed articles published between 2019 and 2024 to provide a comprehensive understanding of the governance landscape in IFIs. The results highlight several persistent challenges, including the lack of standardization in Shariah Supervisory Board (SSB) practices, regulatory fragmentation across jurisdictions, and limited expertise among governance professionals. These challenges create inconsistencies in the effectiveness of Shariah governance and may undermine institutional credibility. However, the study also identifies considerable opportunities. Strengthening corporate governance enhances stakeholder trust, increases investor confidence, and positions IFIs as leaders in ethical and sustainable finance. Furthermore, the adoption of digital governance tools, such as blockchain and artificial intelligence, offers innovative solutions to improve transparency, accountability, and compliance monitoring. This study contributes to the literature by consolidating recent insights and proposing recommendations for harmonization, capacity building, and sustainability integration. It concludes that robust governance frameworks are critical for the long-term stability of IFIs and their role in advancing ethical finance aligned with the United Nations Sustainable Development Goals (SDGs).

Evaluasi Peran Economic Value Added (EVA) Sebagai Penilaian Kinerja Manajemen Perusahaan dalam Era Bisnis Kontemporer Rizal R. Manullang; Ruki Ambar Arum; Sunarni; Rani Suryani; Yanti Budiasih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5018

This study aims to initiate the role of Economic Value Added (EVA) as an assessment of corporate management performance in the contemporary business era. The approach method used in this study is a literature study to assess the effectiveness of Economic Value Added (EVA). In addition, this study also provides practical suggestions for the application of Economic Value Added (EVA) and aims to deepen the understanding of corporate management performance assessment. The findings in this study indicate that Economic Value Added (EVA) offers a comprehensive approach by considering cost capital, providing a more accurate picture of the increase in company value. However, the use of Economic Value Added (EVA) also requires strong analytical skills and access to complete data, and must be combined with other evaluation methods to provide a holistic understanding of company performance.

Peningkatan Kapasitas Usaha Abon Ikan Konnya melalui Pemberdayaan Wanita Nelayan di Dusun Ujunge Kabupaten Barru Mariana, Lina; Hatidja, St.; Arum, Ruki Ambar; Dakhri, M
Sehati Abdimas Vol 7 No 1 (2024): Prosiding Sehati Abdimas 2024
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v7i1.914

Pemberdayaan wanita nelayan untuk meningkatkan kapasitas usaha abon Ikan Konnya (Ikan Kakatua) di Dusun Ujunge merupakan upaya untuk meningkatkan kesejahteraan mereka serta keberlanjutan usaha pengolahan ikan secara keseluruhan. Permasalahan utama mitra adalah mitra belum memiliki pengetahuan tentang CPPOB, minimnya pengetahuan mitra mengenai inovasi produk, mitra belum memiliki pencatatan usaha yang baik, serta mitra masih minim pengetahuan terkait pemasaran produk. Solusi yang di tawarkan adalah dengan memberikan pelatihan dan pendampingan inovasi produk, pelatihan dan pendampingan produksi (CCPOB dan penerapan alat tepat guna), serta pelatihan dan pendampingan manajemen usaha (manajemen keuangan dan manajemen pemasaran). Metode pengabdian kepada masyarakat yang dilakukan meliputi tahap pengamatan dan sosialisasi, tahap pemilihan dan penyusunan metode kegiatan, tahap pelaksanaan yang terdiri dari monitoring dan evaluasi serta tahap pelaporan luaran kegiatan. Dari kegiatan pelaksanaan pengabdian kepada masyarakat secara garis besar diidentifikasi permasalahan utama dari mitra saat ini, yaitu: pengetahuan mitra mengenai inovasi produk masih minim, pengetahuan mitra mengenai Cara Produksi Pangan Olahan yang Baik (CPPOB) masih minim, mitra masih sangat minim pengetahuan terkait pemasaran produk, serta mitra belum memiliki pencatatan usaha. Hasil dari kegiatan pengabdian kepada masyarakat adalah peningkatan pengetahuan mitra mengenai CPPOB, peningkatan keterampilan mitra dalam mengolah abon ikan konya aneka rasa (original dan pedas), peningkatan pengetahuan mitra mengenai pencatatan usaha dan pembukuan, peningkatan pemberdayaan wanita nelayan, serta meningkatnya pengetahuan mitra mengenai pemasaran produk dan kemampuan mitra mengelola akun Shopee.Kegiatan pengabdian kepada masyarakat akan terus di lanjutkan oleh tim, dengan harapan mitra mampu meningkat usahanya dari segi kuantitas dan pendapatan.

Evaluasi Peran Economic Value Added (EVA) Sebagai Penilaian Kinerja Manajemen Perusahaan dalam Era Bisnis Kontemporer Rizal R. Manullang; Ruki Ambar Arum; Sunarni; Rani Suryani; Yanti Budiasih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5018

This study aims to initiate the role of Economic Value Added (EVA) as an assessment of corporate management performance in the contemporary business era. The approach method used in this study is a literature study to assess the effectiveness of Economic Value Added (EVA). In addition, this study also provides practical suggestions for the application of Economic Value Added (EVA) and aims to deepen the understanding of corporate management performance assessment. The findings in this study indicate that Economic Value Added (EVA) offers a comprehensive approach by considering cost capital, providing a more accurate picture of the increase in company value. However, the use of Economic Value Added (EVA) also requires strong analytical skills and access to complete data, and must be combined with other evaluation methods to provide a holistic understanding of company performance.

The Role of Financial Management in Business Sustainability: A Global Systematic Literature Review Ruki Ambar Arum; Sirna
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

In the contemporary business landscape, achieving sustainability has become a strategic imperative, necessitating the integration of financial management practices into corporate decision-making. This study presents a Global Systematic Literature Review examining the role of financial management in promoting business sustainability, synthesizing findings from 95 peer-reviewed articles published between 2021 and 2025. The review identifies key mechanisms through which financial management influences sustainable outcomes, including strategic financial planning, ESG (Environmental, Social, Governance) integration, sustainability reporting, green accounting, and adoption of FinTech innovations. Evidence indicates that effective financial management enhances resource allocation, mitigates risks, and fosters long-term profitability while aligning with social and environmental responsibilities. Furthermore, sustainability reporting and ESG-focused financial strategies are found to increase investor confidence, lower financing costs, and improve firm valuation. Contextual factors such as firm size, industry characteristics, governance structures, and regional regulatory environments were also observed to moderate these relationships. Despite significant advancements, the literature exhibits gaps in cross-industry generalizability, measurement consistency, and integration of behavioral dimensions in financial decision-making. The study contributes to theory by linking Stakeholder Theory, Signaling Theory, and the Resource-Based View to sustainable financial practices. Practically, it provides managerial guidance on embedding ESG criteria, implementing high-quality sustainability reporting, and leveraging digital financial tools to achieve long-term sustainability. The findings underscore the centrality of strategic financial management in bridging corporate strategy and sustainable business performance, offering a comprehensive framework for both scholars and practitioners navigating the evolving global economic landscape

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